现金收付制和权责发生制.pptxVIP

会计学第1页/共37页MichelleWendyLydiaJudyLaurelSylvia 第2页/共37页Accrual Accountingand Revenue Recognition权责发生制和收入确认Key words and phrases第3页/共37页Component—part 组成部分Complications—problems 复杂的问题Illustrate—show 举例说明Lease—hire for an extend period 租赁Projected sales—forecast sales 计划销售量Generate—produce 产生Fraudulent—criminal 欺诈行为Manipulate—change for your own benefit 操控Fictitious—made up, unreal 虚假的Instance—case, event 实例第4页/共37页Incur/incurred—when some event happens 导致 Receipt—proof of payment 收据Invoice—proof of credit transaction发票，销售清单Accounts receivable/debtors-credit customers who owe you mone